CCS

The Audit Process

The audit approach outlined in Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities (the Guide) has been divided into: This is illustrated in Exhibit 2.2-1 in the Guide. Notes: 1. Refer to ISA 230 for a complete list of documentation required. 2. Planning (ISA 300) is a continual […]